# Finance Act 2021, Paragraph 5


The fact that an act or omission giving rise to a penalty has ceased before an assessment is made under paragraph 2 or 3 does not affect the power of the Commissioners to make such an assessment.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/14/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-14/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.